In a large bowl, sift together flour, cocoa, sugar, soda and salt. Stir and make a well in the center.
Pour the melted butter, milk and vinegar into the well. Stir until all ingredients are moist.
Place cupcake liners in muffin tin. Spoon a full tablespoon of batter into each liner. Place 1 teaspoon of preserves on top of the batter. Cover with an additional tablespoon of batter.
Bake for 20 minutes. Remove from oven and sprinkle with powdered sugar. Let cool on rack.
Makes 12 cupcakes.
Per serving: 217 calories; 9 g fat (6 g saturated fat; 37 percent calories from fat); 32 g carbohydrates; 25 mg cholesterol; 251 mg sodium; 3 g protein; 1 g fiber.

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